ITC by invoice issued to jobworker.

[Jignesh Sitapara]

Dear Expers,

My one of client (jobworker) sent the material to another jobwokrer for another process on GOODS, Now, another jobworker issued Invoice to my Client. Then my client can take ITC against this invoice ?

Please help me.

AI Summary

Input tax credit on jobwork invoices raises eligibility issues when goods move between multiple jobworkers for further processing. Input tax credit is questioned where a jobworker sends material to another jobworker for further processing and the second jobworker issues an invoice to the principal client. The issue is whether the client can avail ITC on that invoice in the course of jobwork arrangements involving movement of goods between processors. The discussion is confined to the eligibility of credit against an invoice raised by the downstream jobworker and does not state any concluded position on admissibility.